PENGARUH TRANSFER PRICING, THIN CAPITALIZATION, DAN FOREIGN OWNERSHIP TERHADAP TAX AVOIDANCE DENGAN TAX HAVEN UTILIZATION SEBAGAI PEMODERASI

Variant Zulfadhli Jazmi, . (2024) PENGARUH TRANSFER PRICING, THIN CAPITALIZATION, DAN FOREIGN OWNERSHIP TERHADAP TAX AVOIDANCE DENGAN TAX HAVEN UTILIZATION SEBAGAI PEMODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study employs a quantitative approach to examine the influence of transfer pricing, thin capitalization, and foreign ownership on tax avoidance, with tax haven utilization considered as a moderating variable. The research data were obtained from the annual reports and financial statements of multinational companies listed on the Indonesia Stock Exchange for the period 2021 to 2023. Using purposive sampling, 63 companies were selected as research samples, resulting in 189 observation units. Data analysis was conducted through panel data regression using STATA 17 software at significance levels of 5%, 10%, and 25% to ensure result accuracy. The findings reveal that transfer pricing, thin capitalization, and foreign ownership do not have a significant impact on tax avoidance. This suggests that these strategies do not necessarily directly influence a company's efforts to minimize tax obligations. However, tax haven utilization as a moderating variable significantly strengthens the relationship between thin capitalization and tax avoidance. This indicates that companies with high debt-based financing structures tend to be more aggressive in utilizing tax havens to reduce tax burdens. Conversely, tax haven utilization fails to moderate the relationship between transfer pricing and foreign ownership with tax avoidance. These findings highlight that not all corporate financial strategies are automatically affected by the existence of tax havens in the context of tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112035] [Pembimbing: Masripah] [Penguji 1: Ni Putu Eka Widiastuti] [Penguji 2: Shinta Widyastuti]
Uncontrolled Keywords: Tax Avoidance, Transfer Pricing, Thin Capitalization, Foreign Ownership, Tax Haven Utilization
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: VARIANT ZULFADHLI JAZMI
Date Deposited: 20 Feb 2025 02:31
Last Modified: 20 Feb 2025 02:31
URI: http://repository.upnvj.ac.id/id/eprint/34536

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